{"id":7945,"date":"2025-11-25T17:02:43","date_gmt":"2025-11-25T17:02:43","guid":{"rendered":"http:\/\/kltaudit.sk\/?p=7945"},"modified":"2025-11-25T17:03:52","modified_gmt":"2025-11-25T17:03:52","slug":"z-praxe-a-poznatkov-odbornej-verejnosti-3-cast-09-10-2025","status":"publish","type":"post","link":"https:\/\/kltaudit.sk\/en\/z-praxe-a-poznatkov-odbornej-verejnosti-3-cast-09-10-2025\/","title":{"rendered":"Z praxe a poznatkov odbornej verejnosti \u2013 3. \u010das\u0165 (09\u201310\/2025)"},"content":{"rendered":"

Sorry, this entry is only available in Slovak<\/a>.<\/p>

\"Z<\/a><\/p>\n

Judikat\u00fara aj tentoraz ukazuje, \u017ee v\u00fdvoj pr\u00e1va neprebieha len v parlamente \u2013 v\u00fdrazn\u00e9 posuny prich\u00e1dzaj\u00fa aj zo S\u00fadneho dvora E\u00da a cezhrani\u010dnej spolupr\u00e1ce medzi da\u0148ov\u00fdmi spr\u00e1vami. Tento preh\u013ead zh\u0155\u0148a \u0161tyri k\u013e\u00fa\u010dov\u00e9 t\u00e9my, ktor\u00e9 maj\u00fa dopad na poradensk\u00fa prax, nastavenie firemn\u00fdch procesov a priebeh da\u0148ov\u00fdch konan\u00ed.<\/strong><\/p>\n

1. Kone\u010dn\u00fd pr\u00edjemca pr\u00edjmu vs. kone\u010dn\u00fd u\u017e\u00edvate\u013e v\u00fdhod<\/h2>\n

Praktick\u00fd rozdiel, d\u00f4kazn\u00e9 \u0161tandardy a pre\u010do ich nesmie podnikate\u013e alebo \u00fa\u010dtovn\u00edk zamie\u0148a\u0165.<\/em><\/strong><\/p>\n

K\u00fdm kone\u010dn\u00fd pr\u00edjemca pr\u00edjmu<\/strong> (beneficial owner) je osoba alebo entita, ktor\u00e1 m\u00e1 skuto\u010dn\u00fd ekonomick\u00fd prospech z prijat\u00e9ho pr\u00edjmu a nenesie povinnos\u0165 pr\u00edjem \u010falej post\u00fapi\u0165, kone\u010dn\u00fd u\u017e\u00edvate\u013e v\u00fdhod<\/strong> je pojem z oblasti AML \u2013 teda fyzick\u00e1 osoba, ktor\u00e1 v pozad\u00ed skuto\u010dne firmu ovl\u00e1da alebo z nej profituje.
\nHoci sa tieto pojmy \u010dasto mie\u0161aj\u00fa, maj\u00fa odli\u0161n\u00fd \u00fa\u010del aj n\u00e1sledky<\/strong>. Pri ur\u010den\u00ed kone\u010dn\u00e9ho pr\u00edjemcu pr\u00edjmu ide o preuk\u00e1zanie n\u00e1roku na ni\u017e\u0161ie sadzby dane, oslobodenie alebo zabr\u00e1nenie zneu\u017eitia pr\u00e1vnych sch\u00e9m. Pri AML ide o transparentnos\u0165 vlastn\u00edckych \u0161trukt\u00far.<\/p>\n

Finan\u010dn\u00e1 spr\u00e1va hodnot\u00ed ka\u017ed\u00fd pr\u00edpad v celom kontexte<\/strong> \u2013 teda pod\u013ea rizikovosti transakcie, toku pr\u00edjmov, ekonomickej substancie a aj pod\u013ea toho, \u010di subjekty nezneu\u017e\u00edvaj\u00fa da\u0148ov\u00e9 re\u017eimy.
\nVysvetlen\u00e9 s\u00fa aj ukazovatele n\u00edzkeho, stredn\u00e9ho a vysok\u00e9ho rizika \u2013 od transparentn\u00e9ho podnikania a\u017e po schr\u00e1nkov\u00e9 \u0161trukt\u00fary s odlevom ziskov do da\u0148ov\u00fdch rajov<\/p>\n

<\/h2>\n

2. Elektronick\u00e1 faktur\u00e1cia a digit\u00e1lne oznamovanie (ViDA)<\/h2>\n

Reforma, ktor\u00e1 men\u00ed pravidl\u00e1 vystavovania, prij\u00edmania a reportingu fakt\u00far.<\/em><\/strong><\/p>\n

Reforma ViDA je jedn\u00fdm z najv\u00e4\u010d\u0161\u00edch presunov k digit\u00e1lnej spr\u00e1ve dan\u00ed v E\u00da.
\nCie\u013eom je zavies\u0165 povinn\u00fa elektronick\u00fa faktur\u00e1ciu<\/strong> pre transakcie v r\u00e1mci E\u00da a postupn\u00e9 prepojenie na syst\u00e9my da\u0148ov\u00fdch spr\u00e1v tak, aby sa \u00fadaje oznamovali takmer v re\u00e1lnom \u010dase<\/strong>.<\/p>\n

Pod\u013ea materi\u00e1lu sa Slovensko pripravuje na premenu faktura\u010dn\u00fdch postupov v troch l\u00edni\u00e1ch:<\/p>\n

    \n
  • e-fakt\u00fara ako prim\u00e1rny form\u00e1t<\/strong> (u\u017e nie PDF, ale \u0161trukt\u00farovan\u00e9 d\u00e1ta),<\/li>\n
  • povinn\u00e9 oznamovanie \u00fadajov<\/strong> spr\u00e1vcovi dane pre stanoven\u00e9 typy transakci\u00ed,<\/li>\n
  • moderniz\u00e1cia pravidiel pre DPH v digit\u00e1lnom veku<\/strong>, vr\u00e1tane cezhrani\u010dn\u00fdch transakci\u00ed a re\u017eimu poskytovate\u013eov platforiem.<\/li>\n<\/ul>\n

    V\u00fdznamn\u00fdm aspektom je aj to, \u017ee reforma m\u00e1 posilni\u0165 boj proti podvodom typu carousel, ke\u010f\u017ee spr\u00e1vcovia dane dostan\u00fa \u00fadaje r\u00fdchlej\u0161ie a v jednotnom form\u00e1te.
    \nZ poh\u013eadu praxe p\u00f4jde o zmenu, ktor\u00fa musia re\u0161pektova\u0165 nielen \u00fa\u010dtovn\u00edci, ale aj poskytovatelia softv\u00e9rov, faktura\u010dn\u00e9 syst\u00e9my a intern\u00e9 workflow vo firm\u00e1ch<\/p>\n

    <\/h2>\n

    3. Judik\u00e1t \u2013 vyrubovacie konanie<\/h2>\n

    Rozhodnutie Najvy\u0161\u0161ieho spr\u00e1vneho s\u00fadu SR o tom, kam a\u017e m\u00f4\u017ee \u00eds\u0165 spr\u00e1vca dane pri dokazovan\u00ed.<\/em><\/strong><\/p>\n

    Jedn\u00fdm z k\u013e\u00fa\u010dov\u00fdch rozsudkov uveden\u00fdch v bulletine je rozhodnutie NSS SR, ktor\u00fd rie\u0161il limity dokazovania vo vyrubovacom konan\u00ed.
    \nSpr\u00e1vca dane toti\u017e nie je opr\u00e1vnen\u00fd \u201enapr\u00e1va\u0165\u201c nedostatky zo star\u0161\u00edch \u0161t\u00e1di\u00ed konania t\u00fdm, \u017ee opakovane vy\u017eaduje \u010fal\u0161ie d\u00f4kazy bez oh\u013eadu na primeranos\u0165.<\/p>\n

    S\u00fad pouk\u00e1zal na to, \u017ee:<\/p>\n

      \n
    • dokazovanie m\u00e1 by\u0165 \u00fa\u010deln\u00e9 a zameran\u00e9 na podstatu veci<\/strong>,<\/li>\n
    • spr\u00e1vca dane mus\u00ed re\u0161pektova\u0165 z\u00e1sadu proporcionality,<\/li>\n
    • nemo\u017eno donekone\u010dna predl\u017eova\u0165 konanie ani po\u017eadova\u0165 d\u00f4kazy nad r\u00e1mec toho, \u010do je potrebn\u00e9 na rozhodnutie.<\/li>\n<\/ul>\n

      Judik\u00e1t tak stoj\u00ed na strane pr\u00e1v da\u0148ov\u00e9ho subjektu \u2013 ak spr\u00e1vca dane nevie zd\u00f4vodni\u0165 svoj postup alebo prekro\u010d\u00ed medze dokazovania, rozhodnutie m\u00f4\u017ee by\u0165 vyhodnoten\u00e9 ako nez\u00e1konn\u00e9.<\/p>\n

      <\/h2>\n

      4. Medzin\u00e1rodn\u00e9 do\u017eiadania \u2013 judikat\u00farny v\u00fdvoj<\/h2>\n

      Ako prebieha v\u00fdmena inform\u00e1ci\u00ed medzi \u010dlensk\u00fdmi \u0161t\u00e1tmi a \u010do m\u00f4\u017ee (a nem\u00f4\u017ee) spr\u00e1vca dane.<\/em><\/strong><\/p>\n

      Naprie\u010d E\u00da je \u010doraz d\u00f4le\u017eitej\u0161ia v\u00fdmena inform\u00e1ci\u00ed pod\u013ea nariadenia (E\u00da) \u010d. 904\/2010.
      \nJudikat\u00fara, ktor\u00fa bulletin opisuje, sa venuje pr\u00edpadu, ke\u010f spr\u00e1vca dane preru\u0161il da\u0148ov\u00fa kontrolu z d\u00f4vodu medzin\u00e1rodn\u00e9ho do\u017eiadania.<\/p>\n

      Najvy\u0161\u0161\u00ed spr\u00e1vny s\u00fad analyzoval, \u010di:<\/p>\n

        \n
      • bolo preru\u0161enie od\u00f4vodnen\u00e9<\/strong>,<\/li>\n
      • spr\u00e1vca dane re\u00e1lne po\u017eiadal o inform\u00e1cie v s\u00falade s nariaden\u00edm,<\/li>\n
      • a \u010di d\u013a\u017eka preru\u0161enia nebola neprimeran\u00e1.<\/li>\n<\/ul>\n

        Z\u00e1ver judik\u00e1tu je pre prax z\u00e1sadn\u00fd:<\/p>\n

        spr\u00e1vca dane s\u00edce m\u00f4\u017ee kontrolu preru\u0161i\u0165, ale len na \u010das nevyhnutn\u00fd a iba za predpokladu, \u017ee medzin\u00e1rodn\u00e9 do\u017eiadanie m\u00e1 re\u00e1lny d\u00f4vod a s\u00favis s predmetom kontroly.<\/strong><\/p>\n

        Da\u0148ov\u00e9 subjekty tak dost\u00e1vaj\u00fa jasn\u00fd argument, \u017ee pau\u0161\u00e1lne \u201evy\u010dk\u00e1vanie\u201c pod z\u00e1mienkou v\u00fdmeny inform\u00e1ci\u00ed nie je pr\u00edpustn\u00e9<\/p>\n

        Judikat\u00fara S\u00fadneho dvora E\u00da je dnes jedn\u00fdm z najd\u00f4le\u017eitej\u0161\u00edch zdrojov v\u00fdkladu da\u0148ov\u00e9ho pr\u00e1va. Formuje postupy spr\u00e1v, dop\u013a\u0148a legislat\u00edvu a nastavuje limity, ktor\u00e9 mus\u00ed re\u0161pektova\u0165 aj vn\u00fatro\u0161t\u00e1tna prax. <\/em>Da\u0148ov\u00e9 pr\u00e1vo dnes formuje viacero s\u00edl naraz \u2013 legislat\u00edvne zmeny, eur\u00f3pske iniciat\u00edvy, spr\u00edsnen\u00e1 spolupr\u00e1ca da\u0148ov\u00fdch spr\u00e1v aj rozhodovacia \u010dinnos\u0165 NSS SR a SD E\u00da.<\/em><\/p>\n

        Pre prax to znamen\u00e1 jasn\u00fd sign\u00e1l:<\/em><\/p>\n

          \n
        • d\u00f4kazn\u00e9 \u0161tandardy pri cezhrani\u010dn\u00fdch transakci\u00e1ch sa spr\u00eds\u0148uj\u00fa,<\/em><\/li>\n
        • procesn\u00e9 limity spr\u00e1vcu dane sa vyjas\u0148uj\u00fa,<\/em><\/li>\n
        • digitaliz\u00e1cia postupne men\u00ed ka\u017edodenn\u00e9 fungovanie \u00fa\u010dtovn\u00edkov a podnikate\u013eov.<\/em><\/li>\n<\/ul>\n

          Dobr\u00e9 nastavenie intern\u00fdch procesov, d\u00f4sledn\u00e1 dokument\u00e1cia a sledovanie judikat\u00fary sa tak st\u00e1vaj\u00fa jednou z najlep\u0161\u00edch ochr\u00e1n pred konfliktom so spr\u00e1vcom dane.<\/em><\/p>\n

          Ak potrebujete jednotliv\u00e9 rozhodnutia prenies\u0165 do konkr\u00e9tnych intern\u00fdch procesov alebo da\u0148ov\u00fdch konan\u00ed, radi v\u00e1m s t\u00fdm pom\u00f4\u017eeme.<\/em><\/p>\n

          Spracoval:<\/strong> KLT AUDIT<\/p>","protected":false},"excerpt":{"rendered":"

          Sorry, this entry is only available in Slovak. Judikat\u00fara aj tentoraz ukazuje, \u017ee v\u00fdvoj pr\u00e1va neprebieha len v parlamente \u2013 v\u00fdrazn\u00e9 posuny prich\u00e1dzaj\u00fa aj zo S\u00fadneho dvora E\u00da a cezhrani\u010dnej spolupr\u00e1ce medzi da\u0148ov\u00fdmi spr\u00e1vami. Tento preh\u013ead zh\u0155\u0148a \u0161tyri k\u013e\u00fa\u010dov\u00e9 t\u00e9my, ktor\u00e9 maj\u00fa dopad na poradensk\u00fa prax, nastavenie firemn\u00fdch procesov a priebeh da\u0148ov\u00fdch konan\u00ed.<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[6],"tags":[],"yoast_head":"\n<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"http:\/\/kltaudit.sk\/z-praxe-a-poznatkov-odbornej-verejnosti-3-cast-09-10-2025\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:sk]Z praxe a poznatkov odbornej verejnosti \u2013 3. \u010das\u0165 (09\u201310\/2025)[:] | KLT AUDIT, spol. s r. o.\" \/>\n<meta property=\"og:description\" content=\"Sorry, this entry is only available in Slovak. Judikat\u00fara aj tentoraz ukazuje, \u017ee v\u00fdvoj pr\u00e1va neprebieha len v parlamente \u2013 v\u00fdrazn\u00e9 posuny prich\u00e1dzaj\u00fa aj zo S\u00fadneho dvora E\u00da a cezhrani\u010dnej spolupr\u00e1ce medzi da\u0148ov\u00fdmi spr\u00e1vami. Tento preh\u013ead zh\u0155\u0148a \u0161tyri k\u013e\u00fa\u010dov\u00e9 t\u00e9my, ktor\u00e9 maj\u00fa dopad na poradensk\u00fa prax, nastavenie firemn\u00fdch procesov a priebeh da\u0148ov\u00fdch konan\u00ed.\" \/>\n<meta property=\"og:url\" content=\"http:\/\/kltaudit.sk\/z-praxe-a-poznatkov-odbornej-verejnosti-3-cast-09-10-2025\/\" \/>\n<meta property=\"og:site_name\" content=\"KLT AUDIT, spol. s r. o.\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/KLTAUDIT\/\" \/>\n<meta property=\"article:published_time\" content=\"2025-11-25T17:02:43+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-11-25T17:03:52+00:00\" \/>\n<meta property=\"og:image\" content=\"http:\/\/kltaudit.sk\/wp-content\/uploads\/2025\/11\/Z-praxe-a-poznatkov-odbornej-verejnosti-\u2013-3.-c\u030cast\u030c-09\u2013102025.png\" \/>\n<meta property=\"fb:app_id\" content=\"927372147335844\" \/>\n<meta name=\"twitter:card\" content=\"summary\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Organization\",\"@id\":\"https:\/\/kltaudit.sk\/en\/#organization\",\"name\":\"KLT AUDIT, spol. s r. o.\",\"url\":\"https:\/\/kltaudit.sk\/en\/\",\"sameAs\":[\"https:\/\/www.facebook.com\/KLTAUDIT\/\",\"https:\/\/www.linkedin.com\/company\/klt-audit-spol--s-r--o-\"],\"logo\":{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/kltaudit.sk\/en\/#logo\",\"inLanguage\":\"en-US\",\"url\":\"https:\/\/kltaudit.sk\/wp-content\/uploads\/2015\/12\/logo.png\",\"width\":221,\"height\":32,\"caption\":\"KLT AUDIT, spol. s r. o.\"},\"image\":{\"@id\":\"https:\/\/kltaudit.sk\/en\/#logo\"}},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/kltaudit.sk\/en\/#website\",\"url\":\"https:\/\/kltaudit.sk\/en\/\",\"name\":\"KLT AUDIT, spol. s r. o.\",\"description\":\"Najd\\u00f4le\\u017eitej\\u0161ia je kvalita a \\u00faspora V\\u00e1\\u0161ho \\u010dasu!\",\"publisher\":{\"@id\":\"https:\/\/kltaudit.sk\/en\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":\"https:\/\/kltaudit.sk\/en\/?s={search_term_string}\",\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"ImageObject\",\"@id\":\"http:\/\/kltaudit.sk\/z-praxe-a-poznatkov-odbornej-verejnosti-3-cast-09-10-2025\/#primaryimage\",\"inLanguage\":\"en-US\",\"url\":\"http:\/\/kltaudit.sk\/wp-content\/uploads\/2025\/11\/Z-praxe-a-poznatkov-odbornej-verejnosti-\\u2013-3.-c\\u030cast\\u030c-09\\u2013102025.png\"},{\"@type\":\"WebPage\",\"@id\":\"http:\/\/kltaudit.sk\/z-praxe-a-poznatkov-odbornej-verejnosti-3-cast-09-10-2025\/#webpage\",\"url\":\"http:\/\/kltaudit.sk\/z-praxe-a-poznatkov-odbornej-verejnosti-3-cast-09-10-2025\/\",\"name\":\"[:sk]Z praxe a poznatkov odbornej verejnosti \\u2013 3. \\u010das\\u0165 (09\\u201310\/2025)[:] | KLT AUDIT, spol. s r. o.\",\"isPartOf\":{\"@id\":\"https:\/\/kltaudit.sk\/en\/#website\"},\"primaryImageOfPage\":{\"@id\":\"http:\/\/kltaudit.sk\/z-praxe-a-poznatkov-odbornej-verejnosti-3-cast-09-10-2025\/#primaryimage\"},\"datePublished\":\"2025-11-25T17:02:43+00:00\",\"dateModified\":\"2025-11-25T17:03:52+00:00\",\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"http:\/\/kltaudit.sk\/z-praxe-a-poznatkov-odbornej-verejnosti-3-cast-09-10-2025\/\"]}]},{\"@type\":\"Article\",\"@id\":\"http:\/\/kltaudit.sk\/z-praxe-a-poznatkov-odbornej-verejnosti-3-cast-09-10-2025\/#article\",\"isPartOf\":{\"@id\":\"http:\/\/kltaudit.sk\/z-praxe-a-poznatkov-odbornej-verejnosti-3-cast-09-10-2025\/#webpage\"},\"author\":{\"@id\":\"https:\/\/kltaudit.sk\/en\/#\/schema\/person\/d51b7c5f6702af5c5593c352aa5f1526\"},\"headline\":\"Z praxe a poznatkov odbornej verejnosti \\u2013 3. \\u010das\\u0165 (09\\u201310\/2025)\",\"datePublished\":\"2025-11-25T17:02:43+00:00\",\"dateModified\":\"2025-11-25T17:03:52+00:00\",\"mainEntityOfPage\":{\"@id\":\"http:\/\/kltaudit.sk\/z-praxe-a-poznatkov-odbornej-verejnosti-3-cast-09-10-2025\/#webpage\"},\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/kltaudit.sk\/en\/#organization\"},\"image\":{\"@id\":\"http:\/\/kltaudit.sk\/z-praxe-a-poznatkov-odbornej-verejnosti-3-cast-09-10-2025\/#primaryimage\"},\"articleSection\":\"dane\",\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"http:\/\/kltaudit.sk\/z-praxe-a-poznatkov-odbornej-verejnosti-3-cast-09-10-2025\/#respond\"]}]},{\"@type\":\"Person\",\"@id\":\"https:\/\/kltaudit.sk\/en\/#\/schema\/person\/d51b7c5f6702af5c5593c352aa5f1526\",\"name\":\"Ivan\",\"image\":{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/kltaudit.sk\/en\/#personlogo\",\"inLanguage\":\"en-US\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/036c34d650d3e47d50797a704dd23d45?s=96&d=mm&r=g\",\"caption\":\"Ivan\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","_links":{"self":[{"href":"https:\/\/kltaudit.sk\/en\/wp-json\/wp\/v2\/posts\/7945"}],"collection":[{"href":"https:\/\/kltaudit.sk\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kltaudit.sk\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kltaudit.sk\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/kltaudit.sk\/en\/wp-json\/wp\/v2\/comments?post=7945"}],"version-history":[{"count":2,"href":"https:\/\/kltaudit.sk\/en\/wp-json\/wp\/v2\/posts\/7945\/revisions"}],"predecessor-version":[{"id":7948,"href":"https:\/\/kltaudit.sk\/en\/wp-json\/wp\/v2\/posts\/7945\/revisions\/7948"}],"wp:attachment":[{"href":"https:\/\/kltaudit.sk\/en\/wp-json\/wp\/v2\/media?parent=7945"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kltaudit.sk\/en\/wp-json\/wp\/v2\/categories?post=7945"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kltaudit.sk\/en\/wp-json\/wp\/v2\/tags?post=7945"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}